Part 32. Individual Shared Responsibility Penalty

Index

• Ca. Rev. and Tax. Code § 61000 Definitions
• Ca. Rev. and Tax. Code § 61005 Legislative Findings; Administration of Penalty
• Ca. Rev. and Tax. Code § 61010 Individual Shared Responsibility Penalty
• Ca. Rev. and Tax. Code § 61015 Amount
• Ca. Rev. and Tax. Code § 61020 Month's For Which Penalty Not Imposed
• Ca. Rev. and Tax. Code § 61023 Months For Which the Last Day of the Month Occurred During a Period In Which the Applicable Household Member Did Not Maintain Minimum Essential Coverage For a Continuous Period of Three Months Or Less
• Ca. Rev. and Tax. Code § 61025 Authority of the Franchise Tax Board
• Ca. Rev. and Tax. Code § 61030 Regulations
• Ca. Rev. and Tax. Code § 61035 Moneys Collected
• Ca. Rev. and Tax. Code § 61040 Severability
• Ca. Rev. and Tax. Code § 61045 Publication
• Ca. Rev. and Tax. Code § 61050 [Effective 1/1/2020] Report to Legislature